EPCG Scheme licensing: defined lists govern eligible capital goods and RLAs may grant concessional licences within limits. Licences under the EPCG Scheme for hotel, textile and garment sectors are limited to capital goods specified in designated Customs notifications and Annexure III; RLAs may grant Zero Duty or 10% duty licences within their financial limits for listed items without Headquarters reference, while applications for items outside those lists must be referred to the Headquarters EPCG Committee for nexus fixation. Licences issued on self-declaration remain subject to final Headquarters disallowance, which triggers Customs duty and interest liabilities on disallowed goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
EPCG Scheme licensing: defined lists govern eligible capital goods and RLAs may grant concessional licences within limits.
Licences under the EPCG Scheme for hotel, textile and garment sectors are limited to capital goods specified in designated Customs notifications and Annexure III; RLAs may grant Zero Duty or 10% duty licences within their financial limits for listed items without Headquarters reference, while applications for items outside those lists must be referred to the Headquarters EPCG Committee for nexus fixation. Licences issued on self-declaration remain subject to final Headquarters disallowance, which triggers Customs duty and interest liabilities on disallowed goods.
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